105.105 Accounting for Banking and Insurance
This course is in all assigned curricula part of the STEOP.
This course is in at least 1 assigned curriculum part of the STEOP.

2022S, VO, 2.0h, 2.5EC, to be held in blocked form


  • Semester hours: 2.0
  • Credits: 2.5
  • Type: VO Lecture
  • Format: Presence

Learning outcomes

After successful completion of the course, students are able to

  • discuss the field of accounting,
  • reproduce the legal requirements for bookkeeping,
  • explain types of books (general ledger, journal, subledgers), content of accounts, business transactions that require posting, and charts of accounts,
  • explain key terms of bookkeeping and accounting (depreciation, value adjustments, provisions, prepaid expenses),
  • solve practical accounting examples with regard to insurance companies,
  • determine and interpret simple key figures for insurance companies (loss rate, cost rate, combined ratio),
  • explain practical accounting examples for insurance companies.

Subject of course

Areas of accounting, Legal requirements, Accounts, Trial-balances, Provisions, Accruals, Financial statements, Balance-sheet, Income-statement, Accounting examples

Teaching methods

The basic contents and concepts are presented by the head of the LVA and illustrated and discussed with the help of examples.

Mode of examination




Course dates

Wed16:00 - 21:3002.03.2022 - 23.03.2022FH Hörsaal 3 - MATH .
Accounting for Banking and Insurance - Single appointments
Wed02.03.202216:00 - 21:30FH Hörsaal 3 - MATH .
Wed09.03.202216:00 - 21:30FH Hörsaal 3 - MATH .
Wed16.03.202216:00 - 21:30FH Hörsaal 3 - MATH .
Wed23.03.202216:00 - 21:30FH Hörsaal 3 - MATH .
Course is held blocked

Examination modalities

The performance is assessed by an examination at the end of the semester.
See: https://fam.tuwien.ac.at/lehre/pr/


DayTimeDateRoomMode of examinationApplication timeApplication modeExam
Wed14:00 - 16:0029.03.2023FH Hörsaal 1 - MWB written31.12.2022 00:00 - 22.03.2023 23:59TISSPrüfung 2022S

Course registration

Begin End Deregistration end
01.01.2022 00:00 31.03.2022 23:59 31.03.2022 23:59

Registration modalities

Anmeldung nur für Lehrunterlagen in TUWEL notwendig.


Study CodeSemesterPrecon.Info
033 205 Financial and Actuarial Mathematics 4. Semester


Lecture notes for this course are available. Es kann unter http://www.fam.tuwien.ac.at/lehre/data/ als PDF heruntergeladen werden.

Previous knowledge


Continuative courses